CHAPTER 1A: IMPORTANT DEFINITIONS -PART I (A through M)

This Chapter 1A contains ERISA terms or Internal Revenue Code terms that are defined by statute or regulations. Because of the number of definitions, we have split what formerly was Chapter 1 into two chapters: Chapter 1A and Chapter 1B. Definitions or terms that start with the letters A through M are in Chapter 1A. Definitions or terms that start with the letters N through Z are in Chapter 1B. Many of these terms are significant in applying more than one qualification requirement. For example, the